In recent years, a technical trend for a magnetic recording medium has been changed from analog recording to digital recording. In digital recording such as that in a digital VTR, recording in a region of a short wavelength is basically important and recording in a region of a long wavelength is not needed. Therefore, a thickness of a magnetic layer in a magnetic recording medium that is not more than 0.5 .mu.m is enough.
Incidentally, a multi-layer magnetic recording medium consisting of a magnetic layer and a layer that is provided under the magnetic layer and contains non-magnetic powder is disclosed in Japanese Patent Publication Open to Public Inspection No. 187418/1988 (hereinafter referred to as Japanese Patent O.P.I. Publication).
In the multi-layer magnetic recording medium described in the official gazette, however, it has been difficult to control the surface roughness of a lower layer because only one kind of non-magnetic powder is used in the lower layer and a magnetic layer that is an upper layer is comparatively thick and it has been difficult to control, by controlling the surface roughness of the lower layer, the roughness on the surface of the magnetic layer. Therefore, it has been difficult to improve running durability of the magnetic recording medium and to improve prevention of calender contamination.